Case Laws / Head Notes / Paras
---Refund---Taxpayer claimed refund on account of excess deduction of tax, which was rejected by the Taxation Officer on the ground that refund had been claimed on the basis of wrong calculation of tax by excluding the component of sales tax from the value of commercial imported goods---Validity---In case of refund application filed by the taxpayer, the Taxation Officer shall proceed to arrive at actual amount to be refunded and then issue refund without discussing nature of business of the taxpayer---Refund application was rejected on the ground that refund had been claimed on the basis of wrong calculation of tax by excluding the component of sales tax from the value of commercial imported goods---Taxation Officer had acted beyond his jurisdiction as in the presence of order under S.120(...
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